Exercise $14-5($Algo$)$ Straight$-$Line: Recording bond issuance and discount amortization LO P$2$

Paulson Company issues $10\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$102,000$ and semiannual interest payments.

$\backslash$table$[[$Semiannual Period$-$End,Unamortized Discount,Carrying Value$],[(9)$ January $1,$ issuance,$$6,773,$$$95,227$